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Congestion surcharge


The Tax Law imposes a surcharge that is added to the charge for transportation that:

  • both begins and ends in New York State, and
  • begins in, ends in, or passes through Manhattan, south of and excluding 96th Street (an area known as the congestion zone).

The surcharge applies to transportation in for-hire vehicles that carry people. This includes:

The surcharge does not apply to transportation provided:

  • in connection with funerals;
  • by certain buses;
  • by, or pursuant to a contract with, school districts;
  • by, or on behalf of, the Metropolitan Transportation Authority (MTA); or
  • by ambulance or ambulette.

Information

Updated: